https://www.taxtmi.com/caselaws?id=208654 The Tribunal set aside the rejection of the rebate claims due to non-compliance with procedural requirements and remanded the matter for further adjudication. It was determined that the appellant was not required to obtain service tax registration for claiming rebate as their services were exported without tax liability. The filing of declarations prior to the export of services was deemed crucial, with the Tribunal emphasizing the need for timely compliance to prevent misuse of the rebate facility. The case was disposed of by remand for verification of monthly declaration filings to determine the admissibility of the rebate claim. en-us Wed, 05 Oct 2011 00:00:00 +0530 Thu, 31 May 2012 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208654 The Tribunal set aside the rejection of the rebate claims due to non-compliance with procedural requirements and remanded the matter for further adjudication. It was determined that the appellant was not required to obtain service tax registration for claiming rebate as their services were exported without tax liability. The filing of declarations prior to the export of services was deemed crucial, with the Tribunal emphasizing the need for timely compliance to prevent misuse of the rebate facility. The case was disposed of by remand for verification of monthly declaration filings to determine the admissibility of the rebate claim. Case-Laws Service Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208654